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2025 DAILYLAW 33540 (KAR)

M/S ORIENTAL KITCHEN v. THE REGISTRAR OF FIRMS

WP/23779/2023 · 2025-02-19

R Devdas

body2025

Judgment text

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- 1 - NC: 2025:KHC:7462 WP No. 23779 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE R DEVDAS WRIT PETITION NO.23779 OF 2023 (GM-ST/RN) BETWEEN: 1. M/S ORIENTAL KITCHEN A REGISTERED PARTNERSHIP FIRM FORMERLY HAVING ITS PRINCIPAL PLACE OF BUSINESS AT NO. 638/669/G, HBR 1ST STAGE, SECOND BLOCK, 80 FEET MAIN ROAD, HBR LAYOUT, BENGALURU - 560043 REPRESENTED BY ITS PARTNER, MR RAHUL SHARMA. 2. MR RAHUL SHARMA PARTNER, M/S ORIENTAL KITCHEN, SON OF ASHOK SHARMA, AGED ABOUT 36 YEARS, NO. 122, 2ND FLOOR, 6TH MAIN, VINAYAKA LAYOUT, BHOOPASANDRA, BENGALURU - 560094. …PETITIONERS (BY SRI. NITIN PRASAD., ADVOCATE) AND: 1. THE REGISTRAR OF FIRMS OFFICE OF THE REGISTRAR OF FIRMS, SHIVAJINAGAR, INFANTRY ROAD, BENGALURU - 560001. Digitally signed by KRISHNAPPA LAXMI YASHODA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:7462 WP No. 23779 of 2023 2. MRS. LALITHESHWARI SHINDE WIFE OF ABHIOLASH DAMODARAN, AGED ABOUT 36 YEARS, NO.25, 2ND CROSS, RMV 2ND STAGE, ASHWATH NAGAR, RMV EXTENSION II STAGE, BENGALURU - 560013. …RESPONDENTS (BY SRI. MOHAMMED JAFFAR SHAH., AGA FOR R1) THIS WP IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE IMPUGNED ENDORSEMENT DTD 29.05.2023 BEARING NO.DRO/SJN/FIRM/2023-24/544 ISSUED BY R1 ANNEXURE-G AND DIRECT THE R1 TO CONSIDER THE LETTER DTD 12.05.2023 ANNEXURE-F BEARING NO.OK/2023-24/05 SUBMITTED BY THE PETITIONERS AND RECORD THE DISSOLUTION OF THE PETITIONER NO.1 FIRM AS SET OUT IN THE DEED OF DISSOLUTION DTD 07.11.2022 VIDE ANNEXURE-C AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE R DEVDAS ORAL ORDER Learned Counsel for the petitioners submits that after the two partners of the first petitioner-Firm viz., petitioner No.2 and respondent No.2 executed a Deed of Dissolution of partnership on 07.11.2022, the second petitioner herein approached the first respondent-District Registrar and Deputy Commissioner of Stamps, in terms of Section 63 of - 3 - NC: 2025:KHC:7462 WP No. 23779 of 2023 the Indian Partnership Act, 1932, while giving notice and seeking the Registrar to file the notice along with the statement relating to the Firm. 2. However, the impugned endorsement dated 29.05.2023 at Annexure ‘G’ has been issued declining to accept Form-V filed at the hands of the second petitioner. It is stated in the impugned endorsement that all the partners to the partnership firm have not affixed their signatures to Form-V and therefore, the same cannot be accepted. 3. Learned Counsel for the petitioners would draw the attention of this Court to Section 63 of the Act, which provides that when a change occurs in the constitution of a registered Firm and when a registered Firm is dissolved, any person who was a partner immediately before the dissolution or the agent of any such partner or persons specially authorized in this behalf may give notice to the Registrar of such change or dissolution, specifying the date thereof. - 4 - NC: 2025:KHC:7462 WP No. 23779 of 2023 4. Further, attention of this Court is also drawn to Rule 4 of the Karnataka Partnership (Registration of Firms) Rules, 1954, which prescribes the Form to be tendered in terms of Section 63 of the Act, viz., Form-V. 5. It is pointed out even in the format, it only requires the signature of the person who was a partner immediately before the dissolution or of his specially authorized agent and it does not require the signature of all the partners. 6. Having regard to the narrow scope of the dispute brought before this Court and having regard to the provisions pointed out by the learned Counsel for the petitioners, this Court is of the considered opinion that the first respondent could not have rejected the application and the Form filed by the second petitioner herein. 7. Consequently, the writ petition is allowed. The impugned endorsement dated 29.05.2023 at Annexure ‘G’ is hereby quashed and set aside. The first respondent- District Registrar and Deputy Commissioner of Stamps, is hereby directed to proceed to consider the application and - 5 - NC: 2025:KHC:7462 WP No. 23779 of 2023 Form filed by the second petitioner and proceed in accordance with law, having regard to the observations made by this Court hereinabove. The entire process shall be completed as expeditiously as possible and at any rate within a period of four weeks from the date of receipt of a copy of this order. Sd/- (R DEVDAS) JUDGE JT/- CT: JL